Personal hearing not afforded: HC set aside Section 148A(b) order & 148 Notice

Vazhakkulam Block Rural Co-Operative Society Ltd Vs ITO (Kerala High Court)

The Kerala High Court, in the case of Vazhakkulam Block Rural Co-Operative Society Ltd vs. ITO, has set aside Section 148 A(b) and the corresponding Notice, emphasizing the denial of personal hearing to the petitioner. This decision echoes a previous judgment, establishing the importance of providing an opportunity of personal hearing before issuing notices under Section 148.

Detailed Analysis:

Please become a Premium member. If you are already a Premium member, login here to access the full content.